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Sneh Enterprises Vs. Commnr. of Customs, New Delhi

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2, 3, 3(6), 9A and 9A(8); Customs Act, 1962 - Sections 15, 15(1), 15A, 46 and 68; Finance Act, 2004 - Sections 26 and 76

Reported in : 2006(202)ELT7(SC); JT2006(8)SC587; 2006(9)SCALE95; (2006)7SCC714; 2006(2)LC1171(SC)

any other cost, and for profits, as determined under Sub-section (2).Sub-section (8) of Section 9A was introduced by Finance Act, 2004. Prior thereto, the statute did not contemplate application of the provisions of the Customs Act and the rules … in Taiwan for being used in Uninterrupted Power Supply (UPS) were imported by the appellant at Mumbai on 16.4.2002. The goods were trans-shipped from Mumbai to Delhi. The Bill of Entry, however, was filed by the appellant

State of Rajasthan and anr. Vs. Rajasthan Chemists Association

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Sales of Goods Act, 1930 - Sections 3, 4 and 9; Rajasthan Sales Tax Act, 1994 - Sections 2(42), 2(44) and 4A; Finance Act, 2004 - Sections 4A and 4A(1); Standards of Weights and Measures Act, 1976; Standards of weights and Measures Rules; Constitution of India - Articles 246, 286 and 366(29A); ;Constitution of India (42nd Amendment) Act, 1982 - Article 366; Constitution of India (46nd Amendment) Act; Drug Price Control Order, 1995; Essential Commodities Act, 1955 - Sections 3; Uttar Pradesh Sales Tax Act, 1948 - Sections 2; Contract Act - Sections 77; Income Tax Act, 1961 - Sections 28 to 43C, 44AC, 44AC(1) and 206C; Direct Tax Laws (Amendment) Act, 1989; Finance Act, 1988; Finance Act, 1990 - Sections 44AC; Madras General Sales Tax Act, 1939 - Sections 2; Madras General Sales T

Reported in : AIR2006SC2699; 2006(202)ELT217(SC); JT2006(6)SC553; RLW2006(4)SC3365; 2006(7)SCALE330; (2006)6SCC773; [2006]147STC542(SC); 2006(2)LC975(SC)

application filed by the respondent-Association was allowed to that extent.2. The controversy arose in the following background:By the Finance Act, 2004 Section 4A was introduced which reads as follows:4A. Levy of tax on retail sale price: (1) Notwithstanding anything contained

Banswara Syntex Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Excise

Reported in : RLW2007(4)Raj2995

appropriate Government in that regard and there being no earlier Notification providing rebate on Education Cess payable under Finance Act, 2004, no rebate was available in respect of Education Cess paid by any manufacturer in respect of export of … to education cess payable under the Finance Act, 1994 which came into effect w.e.f. 9/7/2004 in terms of Sections 91, 92 and 93 of the said Act of 1994.3. The petitioner is engaged in the manufacture of … by the petitioner relating to education cess payable under the Finance Act, 1994 which came into effect w.e.f. 9/7/2004 in terms of Sections 91, 92

Filament India Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)(114)ECC365

Four Hundred Ninety only) should not be appropriated in the Govt. account as per amended Section 73 of Finance Act, 2004. 2. Interest short paid amounting to Rs. 54793/- for the period from 12.05.2000 to 29.08.2002 on service tax … 1. This appeal is directed against order in appeal dated 10/03/06 that upheld the order in original vide which

Standard Fireworks Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)13STJ333CESTAT(Chennai)

Operator's service during the period 16.11.1997 - 1.6.1998 but had not paid any service tax thereon under the Finance Act, 1994. They had not filed any service tax return either. The department issued a show-cause notice on 27.12.2000 … department issued a show-cause notice on 27.12.2000 for recovery of service tax of Rs. 1,26,663/- with interest, under Section 73 r/w Section 71A of the Finance Act for the above period. The original authority dropped the proceedings.

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

1994 by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by Finance Act 2004. Finally the notice was adjudicated confirming demand of service tax amounting to Rs. 1466.73 lakhs with interest and … Per Mathew John, J. 1. The matter involved in this appeal relates to payment of service tax on services rendered by goods transport

Cce, Allahabad Vesus M/S Hindalco Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

include returns filed in the new section 71A inserted as indicated above. 13. Section 73 was amended by Finance Act 2004, to replace section 73. After such amendment Section 73 was made applicable without reference to any specific section … Per Mathew John, J. 1. In this proceeding two appeals, one by Hindalco Industries Ltd ("HINDALCO" for short)on whom demand is confirmed and

Commissioner of Central Excise Vs. Burn Standard Co. Ltd.

Court : Chennai

Subject : Service Tax

Credit Rules, 2004 iii. When the amendment to Rule 6 of the CENVAT Credit Rules, 2004 by the Finance Act, 2010 is optional to the respondent and the respondent has to opt to avail the benefit provided in … 2011 The Commissioner of Central Excise, Salem-1. .. Appellant Vs M/s.Burn Standard Co.Ltd., Salem-5. .. Respondent APPEAL under Section 35G of the Central Excise Act, 1944 against the final order No.609 of 2010 dated 17.5.2010 on the

M/s. Sundaram Motors, Represented by its CFO and Global President-Fina ...

Court : Chennai Madurai

Subject : Service Tax

of the Cenvat Credit Rules 2004 r/w Rule 6(3A)(C)(iii) of CCR and Proviso to Section 73(1) of the Finance Act, 1994 and interest at the rate prescribed under Section 75 of the Finance Act 1994 and penalty under

Commissioner of Income Tax Vs. Omprakash Bagria (Huf)

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 55A, 69, 69A, 69B, 131(1), 139(5), 142, 142(1), 142A, 143, 143(1), 143(2), 144B, 147, 148 to 153, 153A, 156, 246, 246A and 260A; ;Finance Act, 2004 - Sections 34; Wealth Tax Act, 1957 - Sections 2 and 38A; Benami Transactions (Prohibition) Act, 1988 - Sections 4(2)

Reported in : [2006]287ITR523(MP)

purpose of capital gain only. But after the said judgment of the Supreme Court, Section 34 of the Finance Act, 2004 inserted a new Section 142A in the Act. The said Section 34 of the Finance Act, 2004 is … ORDERA.K. Patnaik, C.J.1. This is an appeal under Section 260A of the IT Act, 1961 (for short 'Act'), filed by the CIT, Bhopal, against the order dt. 9th May, 2000 of the Tribunal,